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The document DIN EN ISO 17184 has been prepared by ISO/TC 190/SC 3 and has been adopted by CEN/TC 345 as a European Standardization Project without any alterations. Soil samples are measured by reflectance near-infrared (NIR) spectroscopy. Diffuse reflectance NIR spectroscopy offers a non-destructive means for measurement of soil properties based on reflectance spectra of illuminated soils. Spectral data are evaluated by a suitable calibrating model derived from the measurement of a sufficient number of representative soil samples with known content of carbon and/or nitrogen determined by reference methods. Calibration equations reflect the relationship between the constituents of the sample and NIR spectral information. The soil samples and the set of calibrating samples for the NIR measurement are prepared the same way.